Enhanced Restitution Enforcement and Equitable Retirement Treatment Act of 2009 - Amends the federal criminal code to: (1) impose a late fee on unpaid criminal fines or restitution obligations of $2,500 or more; (2) revise requirements for the modification or remission of unpaid criminal fines, restitution obligations, or special assessments; (3) require the Attorney General to establish guidelines for the enforcement of all criminal and civil obligations owed to the United States; and (4) increase special assessments on persons convicted of federal misdemeanors and felonies.
Amends the federal judicial code to impose a late fee on unpaid money judgments owed to the United States.
Establishes in the Treasury the Department of Justice (DOJ) Enhanced Financial Recovery Fund to support DOJ debt collection activities. Requires current federal agency share contributions for personnel benefits incurred as a result of this Act to be paid from such Fund.
Requires assistant U.S. attorneys to be treated in the same manner as federal law enforcement officers for purposes of federal employee retirement benefit provisions.